ACC 645 Project Two Guidelines and Rubric

Competency

In this project, you will demonstrate your mastery of the following competency:

• Analyze attestation reports for compliance with Statements on Standards for Attestation Engagements

Scenario

You are an auditor at an accounting firm. Your manager has asked you to do some preliminary client work on one of four attestation engagements. Each client represents a different type of attestation engagement. You will need to analyze the selected attestation report for compliance with the Statements on Standards for Attestation Engagements (SSAE) and determine what type of report it is. For this assignment, choose one client to work with from the list included in the Supporting Materials section.

This project will enable you to analyze attestation reports for compliance with SSAE in real-world scenarios.

Client #4

southern Mew Hampshire University Client Four: Super Sailors Corporation A publicly traded company wants a review of their financial statements as of June 20, 20XX, and 20XX, and the statements of cash flows for the six months ended June 30, 20XX, and 20XX. Attention: Board of Directors; Stockholders Super Sailors Corporation We have reviewed the accompanying condensed balance sheet of Super Sailors Corporation and subsidiaries as of June 30, 20X, the related statements of income for the three-month and six-month periods ended June 30, 20XX, and 20XX, and the statements of cash flows for the six months ended June 30, 20X, and 20XX. These financial statements are the responsibility of the Company's management. We conducted our reviews in accordance with standards established by the American Institute of Certified Public Accountants. A review of interim financial information consists principally of applying analytical procedures to financial data and making inquiries of persons responsible for financial and accounting matters. It is substantially less in scope than an audit conducted in accordance with auditing standards generally accepted in the United States, which will be performed for the full year with the objective of expressing an opinion regarding the financial statements taken as a whole. Accordingly, we do not express such an opinion. Based on our reviews, we are not aware of any material modifications that should be made to the accompanying financial statements as of June 30, 20XX, and 20XX, and for the three-month and six- month periods then ended for them to be in conformity with accounting principles generally accepted in the United States. Macias, Porter, and Singh, CPAs Milwaukee, Wisconsin October 30, 20XX